ICAI CA Final Course
After passing Intermediate (Integrated Professional Competence) Examination (i.e. both groups), a student is required to register for ICAI CA Final Course with the Board of Studies in the prescribed form and collect Study Materials and prepare for the Final Examination.
He has to undergo General Management and Communication Skills Courses as per Regulations 51A / 72A of the Chartered Accountants Regulations. These are also called GMCS Courses and they are conducted for duration of 15 days each during the articled training period. GMCS-I Course is to be undergone during the first year of articled training and GMCS – II Course is to be undergone during 19 – 36 months of articled training but before completion of articled training.
A student also needs to undergo Advanced Course on Information Technology Training during third year of articled training or before appearing in the final examination whichever is earlier.
Eligibility for CA Final Course
Students, who pass IPCE / Intermediate (IPC) Examination in its entirety, are required to register for Final course immediately and Start preparation for Final Examination.
Final Course registration
Final Course registration is valid for 5 years. Final Course students should have valid registration before applying for relevant Final Examination. The count of 5 years shall be counted from the date of initial registration to the Final course.
Syllabus for Final Course is as follows:
|NO. OF GROUPS||PAPERS||SUBJECT NAME||DISTRIBUTION OF MARKS||MAXIMUM MARKS|
|Paper 1||Financial Reporting||100|
|Paper 2||Strategic Financial Management||100|
|Paper 3||Auditing and Professional Ethics||100|
|Paper 4||Corporate and Allied Laws||
|Part I||Company Law|
|Part II||Allied Laws|
|Paper 5||Advanced Management Accounting||100|
|Paper 6||Information Systems Control and Audit||100|
|Paper 7||Direct Tax Laws||100|
|Paper 8||Indirect Tax Laws||
|Part I||Central Excise|
|Part II||Service Tax|
|Part III||Customs Duty|
An articled assistant who has passed the Intermediate (IPC) Examination and serving last year of articles training may, at his discretion, serve as an industrial trainee in any of the financial, commercial for period of 9 - 12 months. For this an articled assistant has to intimate his principal regarding his intention to take such industrial training at least three months before the date on which such training is to commence.